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of <h1>Service Tax Applies to Subcontractors Despite Exemption for Main Works Contract Services, Clarifies Finance Act Section 65A.</h1> The circular addresses a representation by a construction company regarding the exemption of Works Contract Service (WCS) from service tax for projects like dams and bridges. The company argues that subcontractors providing services related to WCS should also be exempt. However, the circular clarifies that subcontractor services are distinct and must be classified under their respective categories as per Section 65A of the Finance Act, 1994. These services are taxable, irrespective of their use as input services by the main WCS provider. The circular reinforces that service tax applies to subcontractors' services.
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